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The auditor needs to have an understanding of the client's internal controls over determining fair ...
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The auditor needs to have an understanding of the client's internal controls over determining fair ...
The auditor needs to have an understanding of the client's internal controls over determining fair value estimates.
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Textbook
Auditing and Assurance Services
Edition:
17
th
Authors:
Arens, Elder, Beasley, Hogan
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